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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply?
Team SoOLEGAL | 01/01/1970

In the above case, the place of embarkation will not be available at the time of issue of invoice as the right to passageisfor future use. Accordingly, placeofsupplycannot be the place of embarkation. In such cases, the default rule shall apply. (The proviso clause to section 6(10) (b) of the IGST Act)


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